Silvia Iacuzzi

Silvia Iacuzzi
University of Udine | UNIUD · Department of Economics and Statistics

PhD

About

20
Publications
2,056
Reads
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151
Citations

Publications

Publications (20)
Article
The healthcare sector is a complex ecosystem in which multiple stakeholders have to interact, and digital transformation is providing new ways for those actors to cooperate. Among the different new technologies, blockchain is one of the most discussed in a confrontation between true believers and skeptics. To shed light on the question of how block...
Article
Purpose Considering the increased financial responsibility of local government (LG), the impact of global crises and the growing adoption of accrual accounting and common standards such as IPSAS, this work focuses on financial indicators for LGs. It explores whether the literature on financial indicators has grown, investigates whether there is any...
Preprint
At a time of a global crisis with unprecedented depth and breath, this paper explores the role of accounting in real-time crisis management at local level by investigating how national stakeholders assessed the consequences of the Covid-19 pandemic in Italy, one of the most affected countries. The paper aims at augmenting knowledge on the intersect...
Article
Purpose This paper explores how global pandemic crises affect the financial vulnerability of municipalities. Design/methodology/approach This paper is developed from the relevant literature an analytical framework to examine municipal financial vulnerability before a global pandemic crisis and in its immediate aftermath by mapping and systematizin...
Article
The spread of Covid-19 has resulted in a “transboundary” crisis. The distinctiveness of this event calls for an investigation on how different types of organizations respond to shocks of this type and schools is a crucial element in this puzzle. This study develops a qualitative analytical framework and uses it to observe how six schools in Northea...
Chapter
La digitalizzazione è un aspetto dell’evoluzione tecnologica ormai considerato uno standard obbligato e caratterizzato dall’insieme di soggetti, processi e strumenti delle smart technologies (Gil-Garcia et al., 2019). La trasformazione digitale può consentire agli enti locali non solo di beneficiare di nuove modalità di comunicazione con i cittadin...
Article
The unprecedented disruptions triggered by the Coronavirus pandemic have emphasised the need for strategies to navigate such large-scale crises and lead to the next normal. In particular, given their stewardship role and their provision of key services, public institutions cannot shut down but must even scale up their activities, while planning for...
Article
Publicly owned private‐law organizations represent a sort of a hybrid between pure‐public and pure‐private management forms, and a rather successful one, at least if one considers the ongoing success that such organizations encounter in many European countries, especially at the local level. Economic theory has devoted scant attention to the reason...
Article
Municipal amalgamations raise high expectations, but often do not deliver as expected. This paper analyses how pre-existing institutional and service delivery arrangements influence the expected outcomes of amalgamations in terms of cost reductions and service delivery enhancement. In the light of an historical institutionalist background, the auth...
Article
Innovations in healthcare help efforts to deliver effective and efficient services, an increasing policy imperative at a time of decreasing financial resources, ageing population and increasing expectations. At the same time, institutions have developed standards to help improve diagnosis, treatment and care. This article explores whether and how a...
Article
Purpose This paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges associated with its implementation. Design/methodology/approach The paper investigates the role of IR in the public sector through the development of a theoretic...
Article
Full-text available
The contribution of intellectual capital to value creation beyond individual companies into wider society, as described in the fourth stage of intellectual capital research, is of particular relevance for the public sector where organizations have a stewardship responsibility. They should engage stakeholders into value co-creation by developing org...
Article
Full-text available
Purpose Coproduction is both a recurrent way of organizing public services and a maturing academic field. The academic debate has analyzed several facets, but one deserves further analysis: its impact on the cost efficiency of public services. The purpose of this paper is to aim at systematizing the findings on the relationship between coproduction...
Article
Il recente processo di convergenza verso obiettivi di riequilibrio della finanza pubblica ha portato ad un rinnovato interesse per la programmazione e il controllo nelle amministrazioni pubbliche. Questo articolo considera le caratteristiche proprie delle partecipazioni pubbliche regionali per proporre alcuni criteri decisionali utili alla valutazi...
Conference Paper
Full-text available
The financial pressures of the last decades and the requests for modernization of the public sector have often resulted in an increased focus on performance information and in the adoption of new accounting techniques, such as cost and accrual accounting. These new frameworks and standards can supplement or replace more traditional cash-and commitm...
Chapter
Public sector decision-making takes place across multiple tiers of government and societal organizations. Governance arrangements have major implications on performance, especially when addressing wicked problems: dispersed authority can lead to silos mentality, thus triggering coordination problems. We explore how inter-organizational Information...
Article
This article presents a systematic review of the English-language empirical literature about citizen participation to identify the obstacles to its implementation and the most successful ways to address them. Three sets of variables seem to impact effectiveness: contextual factors, including information asymmetries and public officials’ attitude; o...
Article
Recent literature on risk management has suggested that the selection of risk assessment tools may be influenced by the type of risk being managed. In particular, the assessment of strategic risk seems to imply the use of both quantitative and qualitative techniques. This exploratory study investigates whether this characterisation holds in practic...

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